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QUARTERLY SALES AND EARNINGS DATA-UNAUDITED (Tables) | 12 Months Ended
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Dec. 31, 2019
Quarterly Financial Data [Abstract] |
Schedule of Quarterly Financial Information |
(Dollars in millions, except per share amounts) | First Quarter |  | Second Quarter |  | Third Quarter |  | Fourth Quarter
2019 |  |  |  |  |  |  |
Sales | $ | 2,380 |  |  | $ | 2,363 |  |  | $ | 2,325 |  |  | $ | 2,205 |
Gross profit | 574 |  |  | 589 |  |  | 574 |  |  | 497 |
Asset impairments and restructuring charges, net | 32 |  |  | 18 |  |  | 2 |  |  | 74 |
Net earnings attributable to Eastman | 209 |  |  | 258 |  |  | 266 |  |  | 26 |
Net earnings per share attributable to Eastman(1) |  |  |  |  |  |  |  |  |  |  |
Basic | $ | 1.50 |  |  | $ | 1.87 |  |  | $ | 1.95 |  |  | $ | 0.19 |
Diluted | $ | 1.49 |  |  | $ | 1.85 |  |  | $ | 1.93 |  |  | $ | 0.19 |
(1) | Each quarter is calculated as a discrete period; the sum of the four quarters may not equal the calculated full year amount.
(Dollars in millions, except per share amounts) | First Quarter |  | Second Quarter |  | Third Quarter |  | Fourth Quarter
2018 |  |  |  |  |  |  |
Sales | $ | 2,607 |  |  | $ | 2,621 |  |  | $ | 2,547 |  |  | $ | 2,376 |
Gross profit | 581 |  |  | 704 |  |  | 728 |  |  | 466 |
Asset impairments and restructuring charges, net | 2 |  |  | 4 |  |  | — |  |  | 39 |
Net earnings attributable to Eastman | 290 |  |  | 344 |  |  | 412 |  |  | 34 |
Net earnings per share attributable to Eastman(1) |  |  |  |  |  |  |
Basic | $ | 2.03 |  |  | $ | 2.42 |  |  | $ | 2.93 |  |  | $ | 0.25 |
Diluted | $ | 2.00 |  |  | $ | 2.39 |  |  | $ | 2.89 |  |  | $ | 0.24 |
(1) Each quarter is calculated as a discrete period; the sum of the four quarters may not equal the calculated full year amount.

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- Definition Tabular disclosure of quarterly financial data. Includes, but is not limited to, financial information for fiscal quarters, cumulative effect of a change in accounting principle and earnings per share data. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=118952077&loc=d3e1280-108306 + Details
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